{"abstract":"We are proposing amendments to our rules and forms to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies. The proposed changes are intended to improve for investors the financial information about acquired or disposed businesses, facilitate more timely access to capital, and reduce the complexity and costs to prepare the disclosure.","action":"Proposed rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/05/28/2019-09472.html","cfr_references":[{"chapter":null,"citation_url":null,"part":210,"title":17},{"chapter":null,"citation_url":null,"part":230,"title":17},{"chapter":null,"citation_url":null,"part":239,"title":17},{"chapter":null,"citation_url":null,"part":240,"title":17},{"chapter":null,"citation_url":null,"part":249,"title":17},{"chapter":null,"citation_url":null,"part":270,"title":17},{"chapter":null,"citation_url":null,"part":274,"title":17}],"citation":"84 FR 24600","comment_url":null,"comments_close_on":"2019-07-29","correction_of":null,"corrections":[],"dates":"Comments should be received on or before July 29, 2019.","disposition_notes":null,"docket_ids":["Release No. 33-10635","34-85765","IC-33465","File No. S7-05-19"],"dockets":[],"document_number":"2019-09472","effective_on":null,"end_page":24661,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/05/28/2019-09472.xml","html_url":"https://www.federalregister.gov/documents/2019/05/28/2019-09472/amendments-to-financial-disclosures-about-acquired-and-disposed-businesses","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-09472?publication_date=2019-05-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-05-28/2019-09472/mods.xml","not_received_for_publication":null,"page_length":62,"page_views":{"count":1843,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-05-28/pdf/2019-09472.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-09472.pdf?1558701917","publication_date":"2019-05-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/05/28/2019-09472.txt","regulation_id_number_info":{"3235-AL77":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/3235-AL77/amendments-to-financial-disclosures-about-acquired-businesses","title":"Amendments to Financial Disclosures About Acquired Businesses","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=3235-AL77&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AL77"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"SEC","document_id":"SEC-2019-0714-0001","checked_regulationsdotgov_at":"2023-02-28T19:16:41Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":24600,"subtype":null,"title":"Amendments to Financial Disclosures About Acquired and Disposed Businesses","toc_doc":"Financial Disclosures about Acquired and Disposed Businesses","toc_subject":null,"topics":["Accountants","Accounting","Banks, banking","Banks, banking","Banks, banking","Banks, banking","Brokers","Employee benefit plans","Fraud","Holding companies","Insurance companies","Investment companies","Oil and gas exploration","Reporting and recordkeeping requirements","Securities","Utilities"],"type":"Proposed Rule","volume":84}